According to Art. 288 of the Tax Code of Ukraine, local self-government bodies that conclude land lease agreements must submit lists of tenants with whom lease agreements have been concluded for the current year to the control body by the location of the land plot by February 1.

This will be informed by the Office of Reforms in the Lviv regional branch of the Association of Cities of Ukraine.

It is important to draw the attention of officials of local self-government bodies to the timely submission to the fiscal authorities of the list of tenants of such land plots. In addition, managers of state and communally owned lands must inform about the conclusion of new, amendments to existing land lease agreements and their termination by the 1st of the month following the month in which the specified changes took place.

The form of providing such information is approved by the order of the Ministry of Finance of Ukraine dated September 17, 2015 No. 783, which was registered by the Ministry of Justice of Ukraine on October 1, 2015 under No. 117/27616.